Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1996 (1) TMI 370

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ne of them is obligatory and cannot be dispensed with. - Civil Appeal No. 2122 of 1996, - - - Dated:- 12-1-1996 - JEEVAN REDDY B.P. AND FAIZAN UDDIN JJ. Harish N. Salve, Senior Advocate (Ms. Rachna Srivastava and Ms. Rani Chhabra, Advocates, with him), for the appellant. Ms. Nisha Bagchi and Ms. Indu Malhotra, Advocates, for the respondents. ------------------------------------- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Thus, the question of validity of section 37 is also no longer in issue. However, Sri Harish N. Salve, learned counsel for the appellant, has stated that it may be difficult for the appellant to produce some of the documents mentioned in sub- section (2) of section 37. We may clarify the issue. Section 37(2) reads as under: The owner or person in-charge of the goods and, when the goods are carr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... carrier record, trip sheet and log book. They are mentioned in the alternatives which means that production of any one of these three documents would be enough. The sub-section proceeds further and says that any of the said three documents should be produced along with a challan as may be prescribed or cash memorandum or bill as the case may be . These three documents, viz., challan, cash memo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uthority that it is not possible for him to produce any of the said three documents. If the officer is so satisfied, he will not insist upon the production of any of the said three documents, viz., the challan, cash memorandum or bill. It is also clarified that so far as the production of goods carrier record or trip sheet or log book is concerned, production of any one of them is obligatory and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates